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Erfassung des Wertverzehrs von Produktionsanlagen in der Kostenrechnung by Ladenthin, Holger

Erfassung des Wertverzehrs von Produktionsanlagen in der Kostenrechnung

by Holger Ladenthin
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Book cover type: Paperback
  • ISBN13: 9783656992400
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Examicus Verlag
  • Publisher Imprint: Examicus Verlag
  • Publication Date:
  • Pages: 24
  • Original Price: GBP 26.5
  • Language: German
  • Edition: N/A
  • Item Weight: 41 grams
  • BISAC Subject(s): Management

Studienarbeit aus dem Jahr 2002 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1.7, Gottfried Wilhelm Leibniz Universit t Hannover, Sprache: Deutsch, Abstract: Diese Arbeit setzt sich mit der Problematik auseinander, den Wertverzehr von Produktionsanlagen in der Kostenrechnung zu erfassen. Auf Grund der in nahezu allen Wirtschaftszweigen steigenden Anlagenintensit t gewinnt der Wertverzehr von Produktionsanlagen f r die Ermittlung der in einer Unternehmung f r die Erstellung einer Leistung entstandenen Kosten eine immer gr ere Bedeutung. Dabei m ssen sowohl der planm ige als auch der au erordentliche Wertverzehr sowie die Ursachen f r den Wertverzehr ber cksichtigt werden. Weil die Kostenrechnung nicht an handels- und steuerrechtliche Vorschriften gebunden ist, stellt sich die Frage, an welchen Kriterien und Zielen die Kostenrechnung bei der Erfassung des Wertverzehrs stattdessen ausgerichtet wird. Des Weiteren wird in dieser Arbeit der Versuch unternommen, einen Vergleich zwischen der in der Literatur beschriebenen und in der kostenrechnerischen Praxis tats chlich durchgef hrten Vorgehensweise zur Erfassung des Wertverzehrs vorzunehmen.

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